In your email back to the client, you must address the critical elements listed below. The codes shown in brackets indicate the course outcome to which each critical element is aligned. When responding to your new clients email, make sure to address all of their questions and concerns. This will help support the critical elements below.

I. Identify what additional documents the clients need to provide in order for you to do their taxes. II. Identify applicable deductions and credits available for the clients.

III. Differentiate types of income and expenditures.

IV. Explain how you utilized the IRS website for staying current in the identification and application of appropriate tax codes and laws.

From: Freida C. Butler

To: Jane Doe, Accountant

Cc: Daniel B. Butler

Date: January 20, 2016

My name is Freida C. Butler, and my husband and I were referred to you by our good friend Jackie Lynn. We would like for you to prepare our tax return this year. My husband works for WJJJ, Inc. and I work at a real estate company, Corbin Realty. I am not considered a subcontractor for them. Many of my friends are contractors for them and receive a 1099, but I do not. I believe I receive a W2does that sound like the right form?

We have three children who live with us. They were each in school at some point this past year. So you need to know which of them were enrolled in school last year or for how long? Will I get any tax breaks for them being in school?

We also had income from some investments. We received interest and dividends from a few places. Can you tell me if those are reported on a 1099 form? If so, I may have to request this from my bank.

We own our home and paid the typical homeowners expenses. What expenses will you need from us relating to our home?

Are there any other questions you have for us, such as other deductions we can take?

Just curious: this tax "stuff" is so much information to remember. How do you ever stay on top of all of these tax rules? I have always wondered that! Are you the best in the business?

I look forward to hearing from you. Please let us know what other information you will need from us and what documents you will need us to send over to you.

Thank you in advance, Freida